Extension of filing deadlines and temporary waiver of GST return restrictions where specified returns remained unfurnished.
Extension of filing deadlines and temporary relaxations under the Arunachal Pradesh GST Rules amend rule 26 to extend and later omit provisos, add a proviso to rule 138E waiving a restriction where prescribed returns for the March-May period were not filed during a specified retrospective window, and revise FORM GST ASMT-14 to include order reference details, remove a phrase alleging unregistered business, and add an Address field after Designation.

Adjudication and recovery cells centralise tax assessment, adjudication and recovery functions while charge offices retain routine administration and records.
Separate Adjudication & Recovery Cells are established for paired tax-charge jurisdictions, with exclusive responsibility for assessment, adjudication and tax recovery under specified tax enactments. Cell officers are delinked from routine charge work, must obtain and return relevant records, prepare monthly assessment and adjudication plans, and complete proceedings within statutory deadlines. Charge Superintendents retain daily charge administration, record maintenance and responsibility for forwarding records when requisitioned.

Concessional GST on Covid 19 relief supplies establishes reduced State tax treatment for specified medical goods during a limited period.
Concessional West Bengal State GST rates are prescribed for specified Covid 19 relief goods, medical devices, diagnostics and related supplies by tariff heading, exempting State tax to the extent it exceeds the listed concessional rate for each item. The notification is issued under section 11(1) of the West Bengal GST Act on Council recommendation in public interest and is temporal, commencing mid June and expiring at the end of September 2021.

Temporary SGST rate reduction for specified services applies for a limited period as recommended by GST Council.
The amendment to Notification No. 1135-F.T. inserts a proviso to item (iv), clause (f), against serial number 3 in the Table, stipulating that for the specified limited period the State tax on services described in clause (f) shall be levied at a uniform reduced rate irrespective of the rate previously specified. The change implements the GST Council's recommendation and is deemed to have come into force from the commencement date stated in the proviso.

GST penalty waiver for non-compliance with notification requirements applies for the specified period under the Uttarakhand framework.
Penalty liability under the Uttarakhand Goods and Services Tax framework is waived for registered persons for non-compliance with Notification No. 331 dated 20 May 2020. The waiver applies to penalty otherwise payable under the general penalty provision for the specified non-compliance during the period from 1 December 2020 to 30 September 2021. The notification is issued in public interest and supersedes the earlier waiver notification, while preserving actions already done or omitted before supersession.

Penalty waiver under Section 125 grants relief to registered persons for non compliance of the specified notification during the designated period.
The government waives the amount of penalty payable by registered persons for non-compliance of the notification issued in G.O.Ms.No.142 dated 15-5-2020 for the period 1 December 2020 to 30 September 2021, under powers granted by the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the GST Council, and superseding G.O.Ms.No.32 except as to prior acts or omissions.

Lowered interest rates for delayed GST payments apply to specified tax periods with phased concessionary windows.
Temporary restructuring of interest for specified March-May 2021 return periods replaces default language to "liable to pay tax but fail to do so," changes the table heading to "Month /Quarter," and substitutes serial entries setting phased interest slabs: an initial concessionary nil or lower rate for a defined early window followed by intermediate and final rates. The schedule differentiates taxpayers by aggregate turnover in the preceding financial year and by return-filing class under section 39 (monthly and quarterly filers). The amendment is effective from a stated date in May 2021 under the Andhra Pradesh GST Act.

Penalty waiver under section 125 grants relief for non-compliance with notification S.O.111 through September 2021.
The notification supersedes an earlier departmental notice and grants a targeted penalty waiver for registered persons under the Bihar GST framework for penalties arising from non compliance with a specified departmental notification, limited to the defined waiver period and without affecting actions taken before the supersession; it is issued by the Governor on Council recommendation and promulgated by the Commercial Tax Department.

Dynamic QR Code penalty waiver covers registered persons' specified GST non-compliance period, superseding the earlier waiver arrangement.
Penalty waiver for Dynamic QR Code non-compliance applies to registered persons liable to penalty under the Telangana GST framework for failing to comply with prescribed Dynamic QR Code requirements. The waiver covers non-compliance occurring from 1 December 2020 through 30 September 2021. The measure supersedes the earlier waiver arrangement while preserving actions already taken or omitted before supersession, and is deemed effective from 30 June 2021.

FORM GSTR-4 filing deadline for the relevant financial year is extended for covered taxpayers under the Telangana GST framework.
FORM GSTR-4 filing for the financial year ending 31 March 2021 is extended until 31 July 2021 for persons covered by the specified return-furnishing requirement under the Telangana Goods and Services Tax framework. The amendment, made under section 148 on the Council's recommendations, is deemed effective from 30 April 2021.

Commencement of Section 7: state notification appoints the date for the amendment provision to come into force.
The Government of Maharashtra, invoking its commencement power under the Amendment Act, appoints the 16th day of July, 2021 as the date on which the provisions of Section 7 of the Maharashtra Goods and Services Tax (Amendment) Act, 2021 shall come into force by state notification issued through the Finance Department in the name of the Governor.

Commencement of GST Amendment sections 4 and 5 appointed effective from August first, bringing those amended provisions into force.
The government, invoking the power under sub section (2) of section 1 of the Goods and Services Tax (Amendment) Act, 2021, appoints 1 August 2021 as the date on which sections 4 and 5 of the Amendment Act shall come into force. The appointment is effected by Notification No. 29/2021 - State Tax dated 11 August 2021, issued by the Finance Department and signed in the name of the Governor by the Deputy Secretary to Government.

Commencement of amendment to Section 50 of MGST Act: provisions appointed to come into force under amendment.
Notification appoints a specific day as the date on which the provisions of section 6 of the Maharashtra Goods and Services Tax (Amendment) Act, 2021-relating to the amendment of the payment provision in section 50 of the MGST Act, 2017-shall come into force, issued under the power of sub section (2) of section 1 of the Amendment Act and made in the name of the Governor.

Intra entity supplies treated as taxable supplies, altering GST credit, return and enforcement obligations.
Supplies between a non individual person and its members or constituents are deemed taxable supplies with the person and its members treated as distinct persons; invoice details furnished in outward supplies returns and communicated under section 37 affect input tax credit eligibility; annual return requirements are restructured with specified exceptions and possible Commissioner exemptions; provisional attachment, revised penalty and seizure procedures, formalized information powers, and amendments to interest and payment mechanics are introduced to strengthen revenue protection and compliance.

Standing Committee for Gujarat Consumer Welfare Fund constituted to recommend proper utilization of the fund under Gujarat GST Rules.
Constitution of a Standing Committee under the Gujarat Goods and Services Tax Rules to make recommendations for proper utilization of money credited to the Gujarat Consumer Welfare Fund for welfare of consumers. The committee's membership is specified: Chief Commissioner of State Tax (Chairman), Special Commissioner of State Tax (Vice Chairman), Additional Commissioner of State Tax (Member Secretary), and representatives from the Finance Department, Industries and Mines Department, Gujarat State Civil Supplies Corporation, and the Commissioner/Director of Information.

Consumer Welfare Fund under GST established, creating state-level fund for consumer welfare administration through administrative notification.
The Government of Gujarat, by Finance Department notification, constituted the Gujarat Consumer Welfare Fund under section 57 of the Gujarat Goods and Services Tax Act, 2017, effective from the statute's commencement date, establishing a state-level fund for purposes specified in the Act and recording the administrative promulgation for its operation.

GSTR-4 return filing deadline is extended by replacing the earlier due date with a later prescribed date.
FORM GSTR-4 return filing due date is extended under the Telangana Goods and Services Tax framework. The earlier notification is amended by substituting the due date of 15 July 2020 with 31 October 2020. The amendment is deemed effective from 13 July 2020, applying the revised return-filing deadline from that date.

Time-limit extension for GST compliances: deadlines falling mid-April to May extended to 31 May with specified exclusions.
Extension under section 168A of the Assam GST Act moves statutory time limits for actions falling between 19 April 2021 and 30 May 2021 to 31 May 2021, covering proceedings, orders, notices and filings, but excluding specified chapters, listed sections, e-way bill obligations and rules thereunder; rule 9 deadlines between 1 May and 31 May 2021 are extended to 15 June 2021; timelines for issuing orders on refund-rejection notices between 15 April and 30 May 2021 extend to fifteen days after receipt of reply or 31 May 2021, whichever is later.

GST input tax credit rules: May 2021 GSTR-3B must record cumulative April-May ITC; IFF submission window extended.
The amendment makes the input tax credit condition apply cumulatively for April and May 2021, requiring FORM GSTR-3B for May 2021 to include the cumulative adjustment of input tax credit for those months; it also allows registered persons to furnish April 2021 details using the Invoice Furnishing Facility from 1 May 2021 until 28 May 2021.

Extension of GSTR-4 filing deadline permits eligible taxpayers to submit FY2020-21 returns by May 31, 2021.
The amendment mandates that persons covered by the earlier notification must furnish the return in FORM GSTR-4 for the financial year ending 31 March 2021 up to 31 May 2021. The notification is declared to have been issued on 1 May 2021 and to have come into force with effect from 30 April 2021, thereby giving the extension retrospective effect and formalizing the revised filing deadline by inserting a new proviso in the prior notification.